Local Mobile Property Tax

Airplanes, Boats, Campers, Recreational Vehicles and Trailers

The commissioner of the revenue uses recognized pricing guides or a percentage of cost to determine the assessments of "Local Mobile Property" (airplanes, boats, campers, recreational vehicles and trailers) pursuant to §58.1-3103 of the Code of Virginia.

If you disagree with the assessment of your "Local Mobile Property", you may appeal to the commissioner of the revenue pursuant to the Code of Virginia §58.1-3983.1(B).

Appeals must be submitted to the commissioner of the revenue within one year from the last day of the tax year for which the assessment is made or within one year from the date of such assessment, whichever is later.

Applications shall identify the taxpayer, remedy sought, each alleged error in assessment, the grounds upon which the taxpayer relies and any other facts relevant to the taxpayer's contention.

The commissioner may hold a conference with the taxpayer if requested by the taxpayer, or require additional information and documents or other evidence deemed necessary for a proper and equitable determination of the application.

The commissioner of the revenue shall issue a determination to the taxpayer within 90 days after the application is filed.

If the commissioner of the revenue denies the application for correction of assessment, the taxpayer has 90 days to apply to the state tax commissioner for a correction of assessment.

For More Information

For more information, contact the Commission of the Revenue office at (757) 727-6183 between 8:30 a.m. and 5 p.m.